Tax issues

Value added tax is one of the mechanisms available to governments to offer some advantage to the cultural sector and to make culture more accessible through reduced VAT on ticket prices for example. FIA advocates for the recognition of the special status of culture within VAT systems. It also calls for adaptation of taxation of cultural goods in both digital and physical form, to ensure a level playing field for a diversity of cultural goods and the sustainability of the sector. FIA also calls for better adaptation of the international framework for taxation of multi-nationals to avoid profit-shifting by the internet giants and ensure that the tech giants contribute to the creation of the content that is so fundamental to their business model.